can you write the steps please

13. The Sukahara Company recorded the following costs of quality during the current period: Warranty costs Rework Reliability testing upon completion of production Repairing defects Raw-material inspection Quality training Customer complaints Restocking Product design Production stoppages from machine breakdowns $12,000 7,000 5,000 2,000 7,000 6,000 2,500 3,000 8,000 9,800 62,300 Total costs of quality How much of the costs were voluntary versus failure costs? Failure $14,500 $36,360 $21,500 $24,000 Voluntary A) $42,500 B) $26,000 C) $12,000 D) S 2,500